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财政是国家治理的基础和重要支柱,财税体制在治国安邦中始终发挥着基础性、制度性、保障性作用,财税法治是法治中国建设的突破口和“大国之道”。1994年分税制改革实施以来的20年间,财税法学入努力践行使命,奏响了财税法学发展的时代强音,在政治、经济与社会发展中扮演着越来越重要的角色。为了加强财税法基础理论研究,北京大学财
Finance is the basis and an important pillar of state governance. The fiscal and taxation system has always played a fundamental, institutional and safeguarding role in running the country and bringing prosperity and security to the rule of law. In the 20 years since the implementation of the tax-sharing reform in 1994, fiscal and tax law has made efforts to carry out its mission and played an important role in the development of finance and tax law. It plays an increasingly important role in political, economic and social development. In order to strengthen the basic theory of finance and taxation law, Peking University Finance